HSN code directory

HSN Code 8533: Electrical resistors

Electrical resistors (including rheostats and potentiometers), other than heating resistors


All 8-digit HSN codes under this heading

HSN codeDescription
85331000Fixed carbon resistors, composition or film types
85332111Other fixed resistors: - for a power handling capacity not exceeding 20 w: - of bare wire: of nichrome
85332119Other fixed resistors: - for a power handling capacity not exceeding 20 w: - of bare wire: other
85332121Other fixed resistors: - for a power handling capacity not exceeding 20 w: - of insulated wire: of nichrome
85332129Other fixed resistors: - for a power handling capacity not exceeding 20 w: - of insulated wire: other
85332911Other fixed resistors: - other: - of bare wire: of nichrome
85332919Other fixed resistors: - other: - of bare wire: other
85332921Other fixed resistors: - other: - of insulated wire: of nichrome
85332929Other fixed resistors: - other: - of insulated wire: other
85333110Wirewound variable resistors, including rheostats and potentiometers: - for a power handling capacity not exceeding 20 w: potentiometers
85333120Wirewound variable resistors, including rheostats and potentiometers: - for a power handling capacity not exceeding 20 w: rheostats
85333190Wirewound variable resistors, including rheostats and potentiometers: - for a power handling capacity not exceeding 20 w: other
85333910Wirewound variable resistors, including rheostats and potentiometers: - other: potentiometers
85333920Wirewound variable resistors, including rheostats and potentiometers: - other: rheostats
85333990Wirewound variable resistors, including rheostats and potentiometers: - other: other
85334010Other variable resistors, including rheostats and potentiometers: potentiometers
85334020Other variable resistors, including rheostats and potentiometers: rheostats
85334030Other variable resistors, including rheostats and potentiometers: thermistors
85334090Other variable resistors, including rheostats and potentiometers: other
85339000Parts


GST rate guide for this chapter

Most electrical machinery and electronics, including mobile phones, televisions and monitors, are taxed at 18%. Solar and renewable energy devices attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.